CAJ | 학술논문

防范地方政府债务风险的首要任务是认清地方政府债务风险的结构及其存在的问题。文章在简要回顾我国地方政府债务发展过程的基础上，着重从控制和管理结构风险的角度对我国地方政府债务的融资结构、债务的资金投向结构以及未来债务偿还结构进行了深入剖析和探讨，进而指出我国地方债务在资金来源集中度、投融资结构、或有债务以及管理体系方面都存在风险，并在此基础上提出财税体制改革、债务投融资结构匹配、关注或有债务以及提升债务管理水平等措施来化解地方政府债务风险。
방범지방정부채무풍험적수요임무시인청지방정부채무풍험적결구급기존재적문제。문장재간요회고아국지방정부채무발전과정적기출상，착중종공제화관리결구풍험적각도대아국지방정부채무적융자결구、채무적자금투향결구이급미래채무상환결구진행료심입부석화탐토，진이지출아국지방채무재자금래원집중도、투융자결구、혹유채무이급관리체계방면도존재풍험，병재차기출상제출재세체제개혁、채무투융자결구필배、관주혹유채무이급제승채무관리수평등조시래화해지방정부채무풍험。
It’s necessary to recognize the risk structure and existing problems of local government debt be-fore taking preventive measures. For this reason,after briefly combed the literature reviews of local govern-ment debt in China,this paper analyzes the financing structure,debt investment structure and repay time distribution from the perspective of risk structure of Chinese local government debt. Through the study,we recognize that there are risks existing in the concentration of funding sources,debt structure,contingent debt and the management system. To reduce the debt risk,the paper thus proposes such countermeasures as re-forming financial system,matching of debt structure,being cautious of contingent debt and improving manage-ment.